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Petitioner filed an amended Federal income tax return for
1995 on September 15, 1997. On this amended return, petitioner
reported $22,904.98 in salary and wage income. The amended
return included a Schedule A, on which petitioner claimed an
itemized deduction of $4,639.90 for taxes and interest. The
amended return does not include a Schedule C, nor does it include
any Forms W-2, Wage and Tax Statement, with respect to the
$22,904.98 reported as salary income. On page 1 of the amended
return, line 12 (for Schedule C trade or business income) is
blank; yet, line 47 of the return (for other taxes) includes
$3,236 for self-employment taxes, and on line 27 (adjustments to
income) a deduction of $1,618.37 is claimed for one-half of the
self-employment taxes. There is no statement attached to the
amended return explaining the reasons for the amended return and
how, in particular, the amended return related to the Schedule C
activity reported on petitioner’s original return. Petitioner’s
testimony was not clear as to why he filed the amended return.
The income reported on the amended return appears to be the same
income reported on Schedule C, although, admittedly, the numbers
do not match.
In the notice of deficiency, respondent disallowed
petitioner’s itemized deductions on the basis that such
deductions, relating to the trade or business activity of
practicing law, were properly reportable on Schedule C rather
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